Kai Du

Welcome to my page. I am an Associate Professor of Accounting at Penn State’s Smeal College of Business. 

My research lies at the intersection of financial reporting, disclosure, securities regulation, auditing, and information economics. Topics examined include (i) the measurement, determinants, and consequences of accounting quality; (ii) how financial firms (especially investment companies) produce and consume disclosures; and (iii) emerging settings in which external audits and assurance play a role. 

I served as a Senior Economic Research Fellow (2020–2021) at the Public Company Accounting Oversight Board (PCAOB) and an Academic Fellow (2019–2020) in the Securities and Exchange Commission (SEC)’s Office of the Chief Accountant.

Contact Information

Smeal College of Business

University Park, PA 16802

Tel: 814-865-6123

Email: kaidu@psu.edu

My Penn State page and PCAOB page